Opinion
6538-21S
01-24-2023
ROBERT L. DROCELLA & PAMELA M. DROCELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case was set on the calendar for the trial session of the Court at Baltimore, Maryland, on January 17, 2023.
On January 13, 2023, the parties filed a First Stipulation of Facts and a Motion Submit Case Under Tax Court Rule 122 (motion). Petitioners' and respondent's signatures on the first stipulation of facts and motion are in improper cursive font. On January 17, 2023, this case was called from the calendar. Petitioners and respondent appeared and were heard. After due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the First Stipulation of Facts, filed January 13, 2023, is stricken from the Court's record in this case. It is further
ORDERED that the Motion to Submit Case Pursuant to Rule 122, filed January 13, 2023, is stricken from the Court's record in this case. It is further
ORDERED that this case is continued, and jurisdiction is retained by the undersigned. It is further
ORDERED that, on or before February 21, 2023, the parties shall file a properly signed First Stipulation of Facts and Motion to Submit Case Pursuant to Rule 122.